For each of the following cases determine the ending balance in the inventory account. (Hint: First, determine the total cost of inventory available for sale. Next, subtract the cost of the inventory sold to arrive at the ending balance.) a. Jill's Dress Shop had a beginning balance in its inventory account of $44,000. During the accounting period, Jill's purchased $87,000 of inventory, returned $5,800 of inventory, and obtained $830 of purchases discounts. Jill's incurred $1,160 of transportation-in cost and $680 of transportation-out cost. Salaries of sales personnel amounted to $35,000. Administrative expenses amounted to $39,600. Cost of goods sold amounted to $90,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $9,600. During the accounting period, Ken's purchased $43,300 of inventory, obtained $1,360 of purchases allowances, and received $440 of purchases discounts. Sales discounts amounted to $720. Ken's incurred $1,060 of transportation-in cost and $340 of transportation-out cost. Selling and administrative cost amounted to $13,100. Cost of goods sold amounted to $35,500. Cost of goods available for sale Ending Inventory Jill's Dress Shop Ken's Bait Shop